A basic tool to assess tax administration strength in emerging Europe
Author:
Affiliation:
1. International Monetary Fund Washington District of Columbia
Publisher
Wiley
Subject
Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/ecot.12204
Reference21 articles.
1. Handbook of public economics 1985 Elsevier Amsterdam A. Auerbach A. Auerbach M. Feldstein The theory of excess burden and optimal taxation 61 127
2. Center for Social and Economic Research (CASE). (2016).Study and Reports on the VAT Gap in the EU‐28 Member States: 2016 Final Report. CASE Network Studies and Analyses 483 Warsaw.
3. Trade liberalization and tax revenue in transition: An empirical analysis of the replacement strategy;Crivelli E.;Eurasian Economic Review,2016
4. Base erosion, profit shifting, and developing countries;Crivelli E.;FinanzArchiv,2016
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